Consumption concordance and mapping

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In contrast with macroeconomic estimates of income, SPSD/M and SHS consumption estimates are harmonized with MEA Household final consumption expenditure (HFCE). The detailed SHS consumption patterns are compared and verified against the associated consumption patterns available from the SPSD/M, which is itself derived from aggregated SHS data that is imputed using multivariate analysis and categorical matching techniques. The estimates are then harmonized by province and consumption category without adjusting for differences between MEA and SHS consumption concepts. More information on this matching process is available within Statistics Canada’s SPSD/M website.

The DHEA mappings for consumption using SPSD/M variables are shown in the two tables below. Two different mappings are required to map the consumption of SPSD/M to DHEA as the SPSD/M changed its consumption classification starting with reference year 2012. Up to 2011, the SPSD/M classification was based on the old Personal expenditure (PE) classification which was used in the MEA prior to the 2012 comprehensive revision. Since the old PE classification is not perfectly aligned with the current classification, some of the SPSD/M categories need to be matched to more than one DHEA category, the proportions for which are indicated in the first table below. Such proportions are not needed in the second table below as SPSD/M’s classification aligned fairly well with the current DHEA classification.

While the DHEA consumption estimates are published at the 2-digit consumption (C) series level, as indicated in the two tables below, certain consumption categories are benchmarked to the more detailed sub-categories, including for some categories in C14, C16, C17 and C23.

Table 1
Distributed Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Social Policy Simulation Database and Model (SPSD/M), 1999 to 2011
Table summary
Distributed Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Social Policy Simulation Database and Model (SPSD/M), 1999 to 2011
DHEA consumption category Distribution variable/proxy from SPSD/M
C11 - Food and non-alcoholic beverages
  • Food and non-alcoholic beverages (99.90%)
  • Non-durable household supplies (0.11%)
C12 - Alcoholic beverages, tobacco and cannabis
  • Alcoholic beverages
  • Tobacco
C13 - Clothing and footwear
  • Men's & boy's clothing (97.40%)
  • Men's and boy's clothing repair & alteration (5.58%)
  • Women's and children's clothing (95.8%)
  • Women's clothing repair & alteration (2.30%)
  • Footwear (98.1%)
  • Semi-durable household furnishings (7.69%)
  • Other household services (24.92%)
C14 - Housing, water, electricity, gas and other fuels
  • Gross imputed rent
  • Gross rent paid
  • Other shelter expenses (58.36%)
  • Electricity
  • Natural gas
  • Other fuels (99.90%)
  • Semi-durable household furnishings (12.84%)
  • Other household services (5.58%)
C15 - Furnishings, households equipment and routine maintenance of the house
  • Men's and boy's clothing repair & alteration (94.42%)
  • Women's clothing repair & alteration (97.70%)
  • Shoe repair
  • Other fuels (0.10%)
  • Furniture and floor covering
  • Upholstery and furniture repair
  • Household appliances (90.68%)
  • Household equipment repairs
  • Semi-durable household furnishings (77.55%)
  • Non-durable household supplies (42.12%)
  • Domestic and child care services (33.66%)
  • Other Household services (30.75%)
  • Recreation, sporting and camping equip. (0.18%)
  • Recreation equipment repair and rentals (91.78%)
  • Reading and entertainment supplies (0.16%)
  • Recreational services (0.41%)
  • Jewelry and watches (0.80%)
  • Jewelry and watch repair
C16 - Health
  • Food and non-alcoholic beverages (0.10%)
  • Non-durable household supplies (0.57%)
  • Medical care (64.02%)
  • Hospital care and the like
  • Drugs and pharmaceutical products (96.60%)
  • Toilet articles and cosmetics (0.70%)
C17 - Transport
  • New and used (net) motor vehicles
  • Motor vehicles parts and accessories
  • Motor vehicle repairs
  • Motor fuels and lubricants
  • Other motor vehicle related services (35.26%)
  • Purchased transportation (99.25%)
  • Recreation, sporting and camping equip. (7.15%)
  • Recreation equipment repair and rentals (8.09%)
  • Recreational services (0.28%)
C18 - Communications
  • Household appliances (5.02%)
  • Purchased transportation (0.75%)
  • Communications (98.77%)
  • Recreation, sporting and camping equip. (0.14%)
C19 - Recreation and culture
  • Footwear (1.90%)
  • Semi-durable household furnishings (1.11%)
  • Non-durable household supplies (36.13%)
  • Other household services (36.36%)
  • Communications (1.23%)
  • Recreation, sporting and camping equip. (92.53%)
  • Recreation equipment repair and rentals (0.13%)
  • Reading and entertainment supplies (97.82%)
  • Recreational services (94.75%)
  • Leather goods & other personal effects (9.70%)
C21 - Education
  • Education and cultural services (90.27%)
C22 - Restaurants and hotels
  • Other shelter expenses (20.91%)
  • Restaurants and accommodation services
C23 - Insurance and financial services
  • Other shelter expenses (20.73%)
  • Accident and sickness insurance
  • Other motor vehicle related services (64.74%)
  • Financial, legal & other services
C24 - Miscellaneous goods and services
  • Men's & boy's clothing (2.60%)
  • Women's and children's clothing (4.20%)
  • Household Appliances (4.30%)
  • Semi-durable household furnishings (0.81%)
  • Non-durable household supplies (21.07%)
  • Domestic and child care services (66.34%)
  • Other household services (2.39%)
  • Medical care (35.98%)
  • Drugs and pharmaceutical products (3.40%)
  • Reading and entertainment supplies (2.02%)
  • Recreational services (4.56%)
  • Educational and cultural services (9.73%)
  • Jewelry and watches (99.20%)
  • Leather goods & other personal effects (90.30%)
  • Toilet articles and cosmetics (99.30%)
  • Personal care
Table 2
Distributions of Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Social Policy Simulation Database and model (SPSD/M), 2012 to current
Table summary
Distributions of Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Social Policy Simulation Database and Model (SPSD/M), 2012 to current
DHEA consumption category Distribution variable/proxy from SPSD/M
C11 - Food and non-alcoholic beverages
  • Food and non-alcoholic beverages
C12 - Alcoholic beverages, tobacco and cannabis
  • Alcoholic beverages
  • Tobacco
C13 - Clothing and footwear
  • Clothing and Footwear
C14 - Housing, water, electricity, gas and other fuels
  • Gross imputed rent
  • Gross rent paid
  • Water supply, sanitation services, and maintenance and repair of the dwelling
  • Electricity
  • Natural gas
  • Other fuels
C15 - Furnishings, households equipment and routine maintenance of the house
  • Goods related to the dwelling/property
  • Services related to the dwelling/property
C16 - Health
  • Pharmaceuticals and therapeutic products
  • Hospital and out-patient services
C17 - Transport
  • New and used (net) motor vehicles
  • Motor vehicles goods and services
  • Motor fuels and lubricants
  • Purchased air transportation
  • Purchased land and water transportation
C18 - Communications
  • Communications
C19 - Recreation and culture
  • Books, newspapers and periodicals
  • Goods related to recreation and culture
  • Services related to recreation and culture
C21 - Education
  • Education
C22 - Restaurants and hotels
  • Restaurants and accommodation services
C23 - Insurance and financial services
  • Life insurance
  • Property, health and transport insurance
  • Financial services
C24 - Miscellaneous goods and services
  • Child care services
  • Miscellaneous goods and services

The DHEA mappings for consumption using SHS variables are shown in the two tables below. Two different mappings are required to map the consumption of SHS to DHEA as the SHS changed its consumption classification starting with reference year 2010.

While the DHEA consumption estimates are published at the 2-digit consumption (C) series level, as indicated in the two tables below, certain consumption categories are benchmarked to more detailed C series, including for some categories in C14, C16, C17 and C23.

Table 3
Distributions of Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Survey of Household Spending (SHS), 1999 to 2009
Table summary
Distributions of Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Survey of Household Spending (SHS), 1999 to 2009.
DHEA consumption category Distribution variable/proxy from SHS
C11 - Food and non-alcoholic beverages
  • Food purchased locally and on day trips
  • Food purchased while on trips overnight or longer
  • Self-made alcoholic beverages
C12 - Alcoholic beverages, tobacco and cannabis
  • Alcoholic beverages bought in stores
  • Cigarettes
  • Other tobacco products and smokers' supplies
C13 - Clothing and footwear
  • Women’s and girls’ accessories
  • Clothing gifts to non-household members
  • Men’s and boys’ accessories
  • Clothing material, yarn, thread, and other notions (excluding household textiles)
  • Women’s and girls’ clothing
  • Men’s and boys’ clothing
  • Children’s clothing and cloth diapers
  • Laundry and dry-cleaning service
  • Laundromats and self-service dry cleaning
  • Women’s and girls’ athletic footwear
  • Women’s and girls’ Non-athletic footwear
  • Men’s and boys’ athletic footwear
  • Men’s and boys’ Non-athletic footwear
  • Footwear (children under 4)
C14 - Housing, water, electricity, gas and other fuels
  • Rent
  • Value of owned home
  • Other household supplies
  • Tenants' repairs and improvements
  • Repairs and maintenance
  • Other maintenance and repairs of furniture and equipment
  • Other services related to furnishings and equipment
  • Water and sewage
  • Electricity, water and fuel
  • Horticultural services, snow and garbage removal
  • Electricity
  • Natural gas
  • Other fuel
C15 - Furnishings, households equipment and routine maintenance of the house
  • Furniture
  • Works of art, carvings and vases
  • Antiques
  • Glass mirrors, and mirror and picture frames
  • Lamps and lampshades
  • Collectors' items (e.g., stamps, coins)
  • Rugs, mats and under padding
  • Window coverings and household textiles
  • Room air conditioners, portable humidifiers and dehumidifiers
  • Refrigerators and freezers
  • Cooking equipment
  • Microwave ovens
  • Washers and dryers
  • Sewing machines, vacuum cleaners and other rug cleaning equipment
  • Portable dishwashers
  • Attachments and parts for major appliances
  • Small electric household appliances
  • Other electric equipment and appliances
  • Power tools and equipment
  • Power lawn, garden and snow removal equipment
  • Other tools
  • Other lawn, garden/ and snow removal tools and equipment
  • Purchase of pets and related pet goods
  • Other household supplies
  • Non-electric kitchen and cooking equipment
  • Cutlery, flatware and silverware
  • Non-electric cleaning equipment
  • Home security equipment
  • Other household equipment, parts and accessories
  • Computer supplies and other equipment
  • Other goods
  • Detergent and other soaps
  • Other household cleaning supplies
  • Other paper supplies
  • Plastic and foil supplies
  • Other household supplies
  • Disposable diapers
  • Maintenance and Repair for Furniture, carpeting and household textiles
  • Maintenance and Repair for Major household appliances
  • Other clothing services
  • Rental, maintenance and repairs of equipment (recreation, sports, and health equipment)
  • Maintenance and repair of audio, video, computer and communications equipment
  • Rental of heating equipment
  • Rental, maintenance and repairs of equipment
  • Expenses for rented and leased recreational vehicles
  • Other expenses for operation of recreational vehicles
  • Rental of videotapes and DVDs and video games
  • Rental of home entertainment, computer and communications equipment and other services
  • Domestic and other custodial services
  • Horticultural services, snow and garbage removal
  • Home security services
  • Laundry and dry-cleaning service
C16 - Health
  • Prescribed
  • Other medicines and pharmaceutical products
  • Other eye care goods
  • Prescription eye wear
  • Health care supplies
  • Physicians' care
  • Health care practitioners in the home
  • Other health care practitioners
  • Eye care services (e.g., surgery, exams)
  • Dental services
  • Other medical services
  • Hospital care
C17 - Transport
  • New passenger cars
  • New trucks and vans
  • Separate sale of automobiles and trucks (Added 30040)
  • Regular leasing fees for automobiles and trucks
  • Other leasing fees for automobiles and trucks
  • Bicycles, parts and accessories
  • Motorcycles
  • Snowmobiles
  • Motor homes
  • Other recreation vehicle purchases
  • Supplies and parts (recreational vehicles)
  • Purchase of automotive accessories
  • Other expenses for rented automobiles and trucks
  • Tires, batteries, and other automotive parts and supplies
  • Truck campers
  • Bicycle maintenance and repairs
  • Maintenance and repair (owned/leased automobiles and trucks)
  • Maintenance and repair jobs (for recreational vehicles)
  • Gas and other fuels (rented automobiles and trucks)
  • Gasoline and other fuels (owned automobiles and trucks)
  • Gasoline and other fuels (recreational vehicles)
  • Other automobile and truck operation services
  • At dwelling (not included in rent) [garage rent and parking]
  • Parking away from home (garage rent and parking)
  • Other expenses for operation of recreational vehicles
  • Rental fees (including insurance and mileage)
  • Driving lessons
  • Public transportation – train
  • Public transportation – city or commuter bus, subway, street car and commuter train
  • Public transportation – highway bus
  • Public transportation – taxi
  • Public transportation – airplane
  • Package travel tours
  • Other local transportation services
  • Other inter-city passenger transportation services
  • Household moving, storage and delivery services
C18 - Communications
  • Postal and other communication services
  • Household moving, storage and delivery services
  • Purchase of telephones and equipment
  • Telephone services
  • Cell phone, pager and handheld text messaging services
  • Internet access services
  • Vehicle security & communication
C19 - Recreation and culture
  • Automotive accessories
  • Computer supplies and other equipment
  • Digital cameras and accessories
  • Other cameras and accessories
  • Portable audio equipment
  • Non-portable audio equipment
  • Home theatre systems
  • Televisions, VCRs, camcorders and other television/video components
  • Blu-ray DVD players
  • Other DVD players
  • Computer hardware
  • Computer software
  • Pre-recorded audio and video cassette tapes, compact discs and DVDs
  • Blank audio and video tapes, CDs, DVDs
  • Travel trailers
  • Tent trailers
  • Boats
  • Outboard motors and personal watercraft
  • All-terrain vehicles
  • Other recreation vehicle purchases
  • Supplies and parts (recreational vehicles)
  • Musical instruments, parts and accessories
  • Toys and children's vehicles
  • Video game systems and parts
  • Sports and athletic equipment
  • Camping, picnic equipment and accessories (excluding BBQ's)
  • Supplies and parts for recreational equipment
  • Nursery and greenhouse stock, cut flowers, and decorative plants
  • Fertilizers, herbicides, insecticides, pesticides, soil and soil conditioners
  • Purchase of pets and related pet goods
  • Pet food
  • Veterinarian and other services
  • Live sports events
  • Single usage and membership fees and dues for sports and recreation facilities
  • Video, pinball and carnival games
  • Children's camps
  • Other recreational services
  • Contributions and dues for social clubs and other organizations
  • Rental of cablevision services
  • Rental of satellite services
  • Movie theatres
  • Photographers' and other photographic services
  • Live performing arts
  • Admission to museums and other activities
  • Government-run lotteries
  • Casinos, slot machines, and video lottery terminals
  • Bingos
  • Non-government lotteries and raffle tickets
  • Winnings from games of chances
  • Books
  • Post-secondary textbooks
  • Newspapers
  • Magazines and periodicals
  • Stationery (excluding school supplies)
  • Other household supplies
  • Artists' materials, handicraft and hobbycraft kits and materials
  • Maps, sheet music and other printed matter
  • School supplies
C21 - Education
  • Tuition fees - post-secondary
  • Tuition fees - kindergarten, nursery, elementary and secondary
  • Tuition fees - other courses and lessons (excluding driving)
  • Tuition fees - other educational services
C22 - Restaurants and hotels
  • Food purchased while on trips overnight or longer
  • Food purchased from restaurants
  • Package travel tours
  • Alcoholic beverages served on licensed premises
  • Hotels and motels
  • Other accommodation away from home
C23 - Insurance and financial services
  • Life insurance premiums
  • Tenants' insurance premiums
  • Homeowners' insurance premiums
  • Insurance premiums
  • Public hospital, medical and drug plans
  • Private health care plans (e.g., supplementary coverage, extended benefit packages, drug plans)
  • Dental plans
  • Accident and disability insurance
  • Private and public vehicle insurance premiums
  • Insurance premiums (for recreational vehicles)
  • Service charges for banks and other financial institutions. Includes safety deposit box charges.
  • Stock and bond commissions
  • Service charges from banks
  • Administration fees
  • Other financial services
  • Household income from paid employment
  • Purchases of stocks and mutual funds
C24 - Miscellaneous goods and services
  • Hair grooming
  • Other personal services
  • Electric hair-styling and personal care appliances
  • Hair care products
  • Makeup, skin care and manicure products
  • Fragrance products
  • Personal deodorants and soaps
  • Oral hygiene products
  • Other personal care supplies and equipment
  • Antiques
  • Women’s and girls’ watches
  • Women’s and girls’ jewellery
  • Clothing gifts to non-household members
  • Men’s and boys’ watches
  • Men’s and boys’ jewellery
  • Luggage
  • Other tobacco products and smokers' supplies
  • Children's car seats
  • Day-care centres
  • Other child care outside the home
  • Day board and children's lunches
  • Child care in the home
  • Other medical services
  • Funeral services
  • Services related to reading materials (e.g., duplicating, library fees)
  • Legal services not related to dwellings
  • Government services
  • Other miscellaneous services
Table 4
Distributions of Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Survey of Household Spending (SHS), 2010 to current
Table summary
Distributions of Household Economic Accounts (DHEA), consumption mapping between the System of Macroeconomic Accounts (MEA) and the Survey of Household Spending (SHS), 2010 to current.
DHEA consumption category Distribution variable/proxy from SHS
C11 - Food and non-alcoholic beverages
  • Food purchased from stores
  • Self-made alcoholic beverages
C12 - Alcoholic beverages, tobacco and cannabis
  • Alcoholic beverages purchased from stores
  • Cigarettes
  • Other tobacco products and smokers’ supplies
  • Supplies for electronic cigarettes (excluding batteries)
C13 - Clothing and footwear
  • Accessories for all ages and both sexes
  • Gifts of clothing, accessories or jewellery for non-household members
  • Clothing fabric, yarn, thread, and other notions
  • Clothing for all ages and both sexes
  • Gifts of clothing, accessories or jewellery for non-household members
  • Laundry and dry-cleaning services
  • Laundromats and self-service dry cleaning
  • Footwear for all ages and both sexes
  • Gifts of footwear for non-household members, aged 12 and under
  • Gifts of footwear for non-household members, aged 13 and over
C14 - Housing, water, electricity, gas and other fuels
  • Annual rent payment (based on last rent payment)
  • Additional amounts paid to landlord
  • Value of home owned
  • Other household supplies
  • Tenants' repairs and improvements
  • Repairs and maintenance
  • Hardware
  • Maintenance and repairs of other household furnishings and equipment
  • Other services related to household furnishings and equipment
  • Tenants' repairs and improvements
  • Repairs and maintenance
  • Water and sewage
  • Electricity and fuel (e.g. natural gas and wood)
  • Horticultural services, snow and garbage removal
  • Recycling fees
  • Electricity
  • Electricity and fuel (e.g. natural gas and wood)
  • Natural gas
  • Electricity and fuel (e.g. natural gas and wood)
  • Propane for heating and cooking
  • Heating oil
  • Wood and other fuel for heating and cooking
  • Electricity and fuel (e.g. natural gas and wood)
C15 - Furnishings, households equipment and routine maintenance of the house
  • Furniture
  • Works of art, carvings and vases
  • Antiques
  • Glass mirrors, and mirror and picture frames
  • Lamps and lampshades
  • Collectors' items (e.g. stamps, coins)
  • All other household furnishings
  • Rugs, mats and underpadding
  • Curtains and interior blinds
  • Linens
  • Room air conditioners, portable humidifiers and dehumidifiers
  • Refrigerators
  • Freezers
  • Cooking appliances
  • Microwave ovens
  • Washers and dryers
  • Sewing machines, vacuum cleaners and other rug cleaning equipment
  • Dishwashers
  • Attachments and parts for major appliances
  • Small electric food preparation appliances
  • All other electric equipment and appliances
  • Power tools and equipment
  • Power lawn, garden and snow-removal equipment
  • Hardware
  • Other tools
  • Other lawn, garden and snow-removal tools and equipment attachments, accessories, parts
  • Parts and accessories for garden tools
  • Hardware
  • Purchase of pets and pet-related goods
  • Other household supplies
  • Glass mirrors, and mirror and picture frames
  • Other non-electric kitchen and cooking equipment
  • Cutlery, flatware and silverware
  • Cleaning equipment (non-electric)
  • Home security equipment
  • All other household equipment, parts and accessories
  • Computer supplies and other equipment
  • Other goods
  • Hardware
  • Collectors' items (e.g. stamps, coins)
  • Detergent and other soaps
  • Other household cleaning supplies
  • Other paper supplies
  • Plastic and foil supplies
  • Purchase of plastic and paper bags
  • Purchase of reusable bags
  • Other household supplies
  • Disposable diapers
  • Hardware
  • Supplies for electronic cigarettes (excluding batteries)
  • Maintenance and repairs of furnishings, carpeting and household textiles
  • Maintenance and repairs of major household appliances
  • Clothing rental, tailoring, alteration services
  • Other clothing services
  • Rental, maintenance and repairs of sports and athletic equipment
  • Maintenance and repairs of electronic and communications equipment
  • Rental, maintenance and repairs of recreational equipment
  • Rental of heating equipment for owned living quarters
  • Rental of heating equipment for rented living quarters
  • Rental, maintenance and repairs of sports and athletic equipment
  • Expenses for rented or leased recreational vehicles
  • All other expenses for operation of recreational vehicles
  • Rental of videotapes and DVDs and video games
  • Rental of home entertainment, computer and communications equipment and other services
  • Clothing rental, tailoring, alteration services
  • Rental, maintenance and repairs of recreational equipment
  • Domestic and other custodial services (excluding child care)
  • Horticultural services, snow and garbage removal
  • Home security services
  • Laundry and dry-cleaning services
  • Communication and home security services, satellite radio and Internet
C16 - Health
  • Prescribed medicines and pharmaceutical products
  • Non-prescribed medicines and pharmaceutical products
  • Other eye-care goods
  • Prescription eye wear
  • Non-prescription eye wear (including sunglasses)
  • Health care supplies
  • Major health care equipment (e.g. hearing aids, wheelchairs, hospital beds, patient lifts and CPAP machines)
  • Other health care equipment
  • Health care by general practitioners and specialists
  • Health care practitioners in the home
  • Other health care practitioners
  • Eye-care services (e.g. surgery, exams)
  • Dental services
  • Weight control programs, smoking cessation programs and other medical services
  • Hospital care, nursing homes and other residential care facilities
C17 - Transport
  • Automobiles (purchase)
  • Vans (including mini-vans, purchase)
  • Trucks (including sport utility vehicles, purchase)
  • Regular fees for leased automobiles
  • Regular fees for leased vans
  • Regular fees for leased trucks
  • Other costs for leased automobiles, vans and trucks (include down payment and closing costs)
  • Bicycles, parts and accessories
  • Motorcycles and snowmobiles
  • Other recreational vehicles
  • Supplies and parts for recreational vehicles
  • Accessories for automobiles, vans and trucks (excluding children's car seats and booster seats)
  • Other expenses for rented automobiles, vans and trucks
  • Tires, batteries, and other parts and supplies for vehicles
  • Supplies and parts for recreational vehicles
  • Maintenance and repairs of vehicles
  • Bicycle maintenance and repairs
  • Maintenance and repairs for recreational vehicles
  • Gas and other fuels (all vehicles and tools)
  • Other expenses for rented automobiles, vans and trucks
  • Maintenance and repairs of vehicles
  • Other automobile, van and truck operation services
  • Bicycle maintenance and repairs
  • Maintenance and repairs for recreational vehicles
  • Other expenses for rented automobiles, vans and trucks
  • Parking at rented living quarters (excluding amounts reported with rent)
  • Parking (excluding parking fees included in rent and traffic and parking tickets)
  • All other expenses for operation of recreational vehicles
  • Fees for rented vehicles (including insurance and mileage)
  • Driving lessons
  • Other expenses for rented automobiles, vans and trucks
  • Other automobile, van and truck operation services
  • Drivers' licences and tests
  • Train
  • City or commuter bus, subway, streetcar and commuter train
  • Inter-city bus
  • Taxi (including tips)
  • Airplane
  • Package trips
  • Other local passenger transportation
  • All other inter-city passenger transportation services
  • Household moving, storage and delivery services
C18 - Communications
  • Postal, courier and other communication services
  • Household moving, storage and delivery services
  • Landline telephone equipment, including answering and fax machines
  • Mobile telephone equipment, including cell phones, smartphones and pagers
  • Landline telephone services
  • Cell phone and pager services
  • Internet access services
  • Vehicle security and communication services
  • Communication and home security services, satellite radio and Internet
C19 - Recreation and culture
  • Accessories for automobiles, vans and trucks (excluding children's car seats and booster seats)
  • Computer supplies and other equipment
  • Digital cameras and accessories
  • Other cameras and accessories
  • Portable audio equipment
  • Non-portable audio equipment
  • Home theatre systems
  • Televisions
  • Other video equipment and accessories
  • Blu-ray players
  • DVD players
  • Camcorders (video cameras)
  • Computer hardware
  • Computer software
  • Video game systems and parts for personal computers
  • App downloads
  • Tablet computers
  • E-Book readers
  • Wearable electronic devices
  • Pre-recorded audio and video cassette tapes, compact discs and DVDs
  • Blank audio and video tapes, CDs, DVDs
  • Digital cameras and accessories
  • Other cameras and accessories
  • iTunes and other music downloads
  • Movie downloads
  • Other recreational vehicles
  • Supplies and parts for recreational vehicles
  • All-terrain vehicles
  • Musical instruments, parts and accessories
  • Children's toys
  • Video game systems and accessories (excluding for computers)
  • Video game systems and parts for personal computers
  • Game downloads
  • Sports, athletic and recreation equipment
  • Camping, picnic equipment and accessories (excluding BBQs)
  • Supplies and parts for recreational equipment
  • Outdoor play equipment and accessories
  • Nursery and greenhouse stock, cut flowers, decorative plants and planting seeds
  • Fertilizers, herbicides, insecticides, pesticides, soil and soil conditioners
  • Purchase of pets and pet-related goods
  • Pet food
  • Veterinarian and other services
  • Live sporting events
  • Dues and fees for sports and recreation facilities
  • Video, pinball and carnival games
  • Children's camps
  • Other recreational services
  • Contributions and dues for social clubs and other organizations
  • Parking, hangar and airport fees, mooring and boat storage and harbour dues
  • On-line services
  • Television and satellite radio services (including installation, service and pay TV charges)
  • On-line services
  • Communication and home security services, satellite radio and Internet
  • Movie theatres
  • Photographic services
  • Live performing arts events
  • Admission fees to museums, zoos and other sites
  • Government-run lotteries
  • Casinos, slot machines, and video lottery terminals
  • Bingos
  • Non-government lotteries and raffle tickets
  • Books and E-Books (excluding school books)
  • Textbooks for kindergarten, elementary and secondary schools
  • Textbooks for university
  • Textbooks for other post-secondary education (college, trade and professional courses)
  • Newspapers
  • Magazines and periodicals
  • On-line services
  • Stationery (excluding school supplies)
  • Other household supplies
  • Art and craft materials
  • Computer supplies and other equipment
  • Maps, sheet music and other printed matter
  • School supplies
C21 - Education
  • Tuition fees for university
  • Tuition fees for kindergarten, elementary and secondary schools
  • Tuition fees for other post-secondary education (college, trade and professional courses)
  • Other educational services
  • Other courses and lessons (excluding driving lessons)
C22 - Restaurants and hotels
  • Restaurant dinners
  • Restaurant lunches
  • Restaurant breakfasts
  • Restaurant snacks and beverages
  • Package trips
  • Alcoholic beverages served on licensed premises and in restaurants
  • Hotels and motels
  • Other accommodation away from home
C23 - Insurance and financial services
  • Premiums on life, term and endowment insurance
  • Tenants' insurance premiums
  • Homeowners' insurance premiums
  • Insurance premiums
  • Private health care plan premiums
  • Dental plan premiums
  • Accident or disability insurance premiums
  • Private and public vehicle insurance premiums
  • Insurance premiums for recreational vehicles
  • Registration fees (including insurance if part of registration)
  • Financial services
  • Service charges for banks and other financial institutions
  • Stock and bond commissions
  • Service charges for banks and other financial institutions
  • Brokerage fees and other similar services
  • Other financial services
  • Registration fees, renewal fees and early renewal or closing penalties
  • Wages and salaries from all jobs, before deductions, including tips and commissions
  • Brokerage fees and other similar services
C24 - Miscellaneous goods and services
  • Hair grooming services
  • Other personal care services
  • Electric hair-styling and personal care appliances
  • Hair care products
  • Makeup, skin care and manicure products
  • Fragrance products
  • Personal deodorants
  • Body soaps
  • Oral hygiene products
  • All other personal care supplies and equipment
  • Feminine hygiene products
  • Antiques
  • Watches and jewellery for all ages and both sexes
  • Gifts of clothing, accessories or jewellery for non-household members
  • Luggage
  • Other tobacco products and smokers' supplies
  • Children's car seats and booster seats
  • Non-prescription eye wear (including sunglasses)
  • Electronic cigarettes (device)
  • Daycare centre
  • Child care offered in school
  • Child care offered in private households
  • Regular child care in the home
  • Occasional babysitting
  • Weight control programs, smoking cessation programs and other medical services
  • Hospital care, nursing homes and other residential care facilities
  • Funeral services, cemetery plots and upkeep, and tombstones (excluding pre-paid funeral services)
  • Pre-paid funeral services
  • Services related to reading materials (e.g. duplicating, library fees)
  • Legal services not related to dwellings
  • Government services
  • Other services
  • Wholesale/retail memberships
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